The Government plans to get tough on contractors who fail to pay their taxes under IR35 disguised employment rules. Employment lawyer Darren Hayward warns that this could make HR responsible for determining employment status.
Updated to include revised advisory fuel rates, effective from 1 September 2016.
The Government consults on simplifying the rules for employees making good on benefits in kind.
New draft legislation announced by the Government includes: proposals to make all pay in lieu of notice payments taxable; a requirement that employers pay national insurance on non-contractual termination payments above the exemption; and clarification on injury to feelings awards.
The Government has cut back proposed changes to taxing termination payments, issuing new draft legislation that is expected to come into force in April 2018.
The Government consults on its proposals to strengthen the intermediaries legislation in the public sector.
Updated to take into account changes coming into effect on 6 April 2016.
HR and legal information and guidance relating to income tax.